Concerning newspapers and eligible digital content.

Senate Bill 5458 updates tax exemptions for businesses involved in newspaper and digital content publishing. The bill directly affects entities that primarily derive their income from printing or publishing newspapers, or from publishing specific types of digital content. It defines "eligible digital content" as electronic publications issued at least monthly, featuring written content with identified authors or sources. Businesses claiming this tax exemption must file an annual performance report, and the exemption amount may be reduced by certain expenditures.